管理会计的发展历程外文文献及翻译.docx

管理会计的发展历程外文文献及翻译.docx

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管理会计的发展历程外文文献及翻译

Introductiontothepresentsituationanddevelopmentofmanagementaccounting

theconnotationofmanagementaccounting

Managementaccountingistheaccountingandmanagementdirectlycombinedwithacomprehensivediscipline,itisbasedonmodernmanagementtheory,usingaseriesofspecialmethodsandtechniques,forfinancialaccountingandstatisticsandotherrelevantinformationtocarryontherecognition,measurement,sorting,comparisonandanalysis,toorganizetheinternalmanagementpersonnelatalllevelsthroughouttheorganizationandindividualresponsibilitytoitsunitcurrentandfutureeconomicactivityforecast,decision-making,planning,controlandevaluation,themanagementauthoritiesforrationalallocationoftheirresourcesandusetoprovidescientificbasistomakeoptimaldecision.

Managementaccountingsubjectsincludebusinessleadersandmanagementpersonnel,askingthemtonotonlythefiercecompetitionbetweenmodernenterprisestounderstandtheoperationandmanagement,andknowledgeofmanagement,andmanagementdependsonmanagementaccountingprovidesthemanagementdecisionofinformation.Therefore,theenterpriseleader'sownperspectiveaswellastheimportanceofmanagementaccounting,directlyaffecttheapplicationofmanagementaccountingintheenterprise.Inaddition,theapplicationofmanagementaccountingneedtoadoptflexibleandvariedmethodstocollecting,sorting,processingallkindsofinformation,objectivelyrequirestobeabletodotheworkofhighlyqualifiedmanagementaccountingpersonnel,shouldnotonlyhavethemanagementconsciousness,themasterofmanagementaccounting,economics,predictionandstatisticsknowledge,butalsoshouldknowtheorganizationalbehavior,psychologyandotherrelatedsocialscienceknowledge,tothemanagementaccountingtheoryintopractice,makethemgivefullplaytotherole.

thepresentsituationofthemanagementaccountinginourcountry

Atpresent,ourcountryenterprisemanagementmodeisstillinthebuildingofmanagementaccountingaspartofenterprisemanagement,whetherinthetheoreticalresearch,stillexistmanydeficienciesinthepractice,mainlydisplaysinthefollowingareas:

First,thetheoryhasnotformedasetofrelativelyscientificmanagementaccountingsystem.Managementaccountingthelackofasolidtheoreticalbasisandmethods,lackofuniqueness.Withthedevelopmentofknowledgeeconomy,managementaccountingtheoryinnovationdidn'tcatchupwiththedevelopmentoftheeconomicenvironment.

Second,themethodhasgreatlimitationsintheapplicationinpractice.Duetothetraditionalmanagementaccountingtheoryissetupunderthespecificeconomicenvironment,theidentifiedquantitativemodelsandassumptionsinchangingrealityeconomiclife,therearemanyisnotestablished,itisdifficulttousethesetheoriesandmodelstosolvepracticalproblems.

Third,oldideas,nottomeettherequirementsofmodernmanagement.Someoftraditionalmanagementaccountingmethodsarebasedontheconceptofithasbecomeobsoleteovertime.

Fourth,short-sighted,attachesgreatimportancetotheimmediateinterestsonly.Traditionalmanagementaccountinginsettingbusinessobjectives,decisionanalysisandcostcontrol,tendtofocusontheenterpriseinternalenvironmentandtheauthorsthrottlingofexistingproducts,theyareconcernedabouttheimmediateinterests,thepursuitofshort-termprofitmaximization,andignorethedesignanddevelopmentofnewproducts,toignoretheimpactoftheexternalenvironmentchangetotheenterpriseinternalenvironmentandtheinfluenceofnon-monetarymeasurementfactors,neglectthepursuitofagreaterdegreeofcomprehensivelong-termshareholdervaluemaximization.

ThedevelopmentofmanagemengaccountinginChina

China’slongaccountinghistory,extendingbackmorethanthreethousandyears,reflectsitspositionasoneoftheword’oldestcivilizations.Thishistoryincludesthedevelopmentofvariousformsofbookkeepingsystems.includingthe“increase-decrease”methodthatwasinprevalentusefrom1960stothe1980s.ThedevelopmentofthesesystemsplayedasignificantpartintheevolutionofChineseaccounting.

Theevolutionofaccountingcontinuedduringtheperiodofthesocialisteconomy.DuringthisperiodChinesecompaniesfacedsimilarproblemsofindustrialorganizationandcontrolascompaniesinmarket-orientedeconomiesanddevelopedtheirownuniquemanagementaccountingtechniques,including”masslineaccounting”

ThepracticeofmanagementaccountinginChinahascontinuedtoevolvesincethebeginningofthetransactiontoasocialistmarketeconomy.ThisincludestheadoptionofWestern-styletechniques.Asmaybeexpected,thisadoptionofwesterntechniquesisinfluencedbytheextentofcompanies’interactionswithforeignparters.

Despitetheadoptionoftheseadoptionofthesetechniquesbysomefirms,questionsremainregardingtheapplicabilityofthesetechniques,ortheneedtomodifythem,inanon-Westernsettingduetoculturalandinstitutionaldifferences,whichresultindifferencesindecision-makinginateam-basedworksetting,managerialstyles,andorganizationalstructure,amingotherthings.

IthasbeenarguedthatChinesefirmsareunlikelytofindanentirelysatisfactorymanagementaccountingframeworkintheWest.Modifyingthesetechniquesmayhelp:

TangandLidescribeimplementationofascorecardsystematalargeChinesestate-ownedenterprise.usingasetofperspectivesdifferentfromthoseinKaplanandNorton’sbalancedscorecard.

WhilepriorstudieshavecontributedtoourunderstandingofChinesemanagementaccountingpractices,theymaybelimitedinthatthebusinessenvironmentofthePeople’sRepublicofChinaisundergoingaperiodofrapidevolutionandthesestudiesmaynotreflectcurrentpractice.Besidesprovidingabroaderviewofmanagementaccountingthanmostoftheabove-citedstudies,thecurrentstudythusalsocontributestotheaccountingliteraturebyprovidinganupdatedviewofmanagementaccountinginthePeople’sRepublicofChinatoday.AsScapens,R.AndMengY.note,”solongasthegovernmentcontinuesthepoliciesofeconomicreformandopenness,thereisdoubtthatmanagementaccountingwillplayanincreasinglyimportantroleinthemanagementofChineseenterprises.”ByprovidinganunprecedentedviewofmanagementaccountingincontemporaryChina,andbyidentityingitsstrengthsandweaknesses,thisstudyshouldhelpfacilitateitsfuturedevelopmentandgrowth.

thedevelopmenttrendofmanagementaccounting

First,ontheconceptofinnovation.Inordertoadapttotheobjectiveeconomicenvironmentofthecontemporarychanging,impregnableinthefiercemarketcompetition,enterprisesshouldfirstrenewtheidea,keepingacloseeyeonmarkettrends,accordingtothechangeofmarketdemandtimelyadjustenterpriseproductionandbusinessoperationactivities,inordertogetmarketcompetitionadvantage.Secondtohaveoveralladvantageasthefoundationandconditions,themanagementasawholetocarryontheanalysis,setsuptheoverallconcept,overallanalysisandevaluationofenterprise'smanagementactivities.Finallytobuildvalueasthecoreofenterpriseculture.

Second,strengthenthemanagementofaccountingeducation.Theoryforthestagesofhighereducationandthelatestdevelopmentofmanagementaccountingtheory,writingcorrespondingteachingmaterials,economiccollegesanduniversitiesshouldnotonlysetthemanagementaccountingasaprofessionalbackbonecourseinaccountingmajorteachingplan,butalsoinotherrelatedtoopenthiscourse,toletmorestudentsunderstandandmasterthemanagementaccountingtheory.Onlyletenterpriseleadershiptomanagementaccountinghavesomebasicunderstanding,sothatitisawareofmanagementaccountinginenterprisethatplayanimportantroleinfuturesurvivalanddevelopment,theywouldliketoworkinthefuture,focusonmanagementaccountingintheprediction,decisionmaking,planning,controltherole,willtrulytheoryofmanagementaccountingappliedinthepracticeofenterprise.

Third,summarizetheexperienceofthemanagementaccounting,formtheirownmanagementaccountingsystem.Chinesemanagementaccountingsystem,walkinthewayoftypicalcasestudy,frompracticetopractice,combiningtheorywithpractice,andtofindouttheobjectivelawsofdevelopmentofmanagementaccounting,tofacilitatethefurtherdevelopmentofmanagementaccounting.

Fourth,thehomeworkcostmethodandtargetcostmethodwillbecomeamainstreamapplication.Atpresent,manyenterprisesinourcountryarealladoptthemodeofmanyvarieties,smallbatchproduction,totheenterpriseasthepilotunit,andaccountingandmanagementpersonnelwithenterpriseimprovedegreeofautomationandtoraisethelevelofcostmanagementideasandmarketmaturesandperfectanddisseminationofawiderangeofUSES,forminganationwidecostcalculationandmanagementmethods,whichnotonlycanproviderelativelyaccuratecostinformation,andhelpstoformulatescientificandeffectivebusinessdecision-making,investmentdecision-making,improvetheenterprisecompetitionability,increasetheenterprisevalue,promotethelevelofeconomicdevelopmentinourcountry.Therefore,homeworkcostmethodwouldbeonthecoremethodofcostmanagementinourcountryinthefuture.

Fifth,thebalanceoffinancialandnon-financialindicatorsbecomeimportantmeansofperformanceappraisal.Isalongtime,theevaluationindexsystemofwideapplicationintheenterpriseespeciallylistedcompanies,theinvestmentreturnrateindexhasbecomeaguidancetotheenterprisesapowerfultoolforinvestment,financing,incomedistribution,andhighinvestment